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Do you live in another Nordic country and work on board a ship that is registered in Norway and operated in international traffic?

This information applies to you who live in another Nordic country and work on board a ship that is registered in Norway and operated in international traffic. The information only applies to taxation of such income.

International traffic

In this context, international traffic means transport by ship, except when the ship is operated solely between places in one Nordic country.

Taxation in Norway

Pay that you have earned on board a Norwegian-registered ship is liable to tax in Norway.

Income on board a ship that is registered in another country, but is chartered on a bareboat basis by a Norwegian shipping company, is taxed in the same way as income on board a Norwegian-registered ship.

You will receive a Norwegian tax return even if you are liable to tax in Norway only on income earned on board a Norwegian-registered ship.

You can find information about taxation of income earned on board a Norwegian-registered ship under a contract on the Danish continental shelf under the heading "Do you live in another Nordic country and work on the Danish continental shelf?".

Taxation in the country of residence

Income earned in international traffic can also be liable to tax in your country of residence. You must therefore give information on this income in your tax return in your country of residence.

If income is taxed in both Norway and your country of residence, it is the country of residence that shall ensure that the income is not subject to double taxation. 

National Insurance

There are special rules about where you are to be insured. For more information you should contact the social security authorities in your country of residence or NAV in Norway (nav.no).

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